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Non-Tax Filer Rules
A non-tax filer is an individual who:
- Does not expect to file a tax return,
- Does not expect to be claimed as a tax dependent by someone else, and/or
- Is a tax dependent who falls under one of the 3 exceptions.
Non-Tax Filer Rules must also be applied when conflicting tax filing status information is received in the following scenarios:
- Individuals are unmarried but self-attest to filing taxes as “Married Filing Jointly” (i.e. the individuals will be listed as non-filers rather than tax filers - unless an alternate tax filing status is reported such as single, head of household, etc.)
- A tax filer is unsure if they or another tax filer will be claiming an individual as a tax dependent (i.e. the individual will be listed as a non-filer rather than a tax dependent)
The MAGI MC household for an adult non-tax filer includes the individual and the spouse and children living with the individual.
The MAGI MC household for a child non-tax filer includes the child plus the parents and siblings (natural, adopted and step) living with the child.
Note: For the purpose of applying the non-tax filer rule for household size, a child is defined as an individual under age 19 or under 21 if a full-time student.
Related Topics
Parent-Child and Stepparent Rules